(A) A Business District Retailer Occupation Tax, as provided in ILCS Ch. 65, Act 5, §§ 11-74.3 et seq., the Act, is hereby imposed on all persons engaged, in the St. Charles Road Business Development District, in the business of selling tangible personal property, other than tangible personal property titled or registered with an agency of this state's government; at a rate of 0% of the gross receipts from sales made in the course of such business. This tax is not imposed on food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption), prescription and nonprescription medicines, drugs, medical appliances, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use. The tax imposed by this section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Illinois Department of Revenue and paid over to the village as provided in the Act.
(B) A Business District Service Occupation Tax, as provided in the Act, is hereby imposed on all persons engaged, in the District, in the business of making sales of service, transfer tangible personal property within the District, either in the form of tangible personal property or in the form of real estate as an incident to a sale of service; at the same rate as the tax in division (A) of this section, on the selling price of the tangible personal property so transferred within the District. This tax is not imposed on food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption), prescription and nonprescription medicines, drugs, medical appliances, modifications to a motor vehicle for the purpose of rendering it usable by a disabled person, and insulin, urine testing materials, syringes, and needles used by diabetics, for human use. The tax imposed by this section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Illinois Department of Revenue and paid over to the village as provided in the Act.
(C) A Business District Hotel Tax, as provided in the Act, is hereby imposed on all persons engaged, in the District, in the business of renting, leasing, or letting rooms in a hotel, as defined in the Act, at a rate of 1% of the gross rental receipts from the renting, leasing or letting of hotel rooms within the District; excluding, however, from gross rental receipts the proceeds of renting, leasing, or letting to permanent residents of a hotel, as defined in the Act. The tax imposed by this section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the Village Comptroller, in accordance with the Act.
(D) The taxes imposed by this chapter shall be in effect for so long as the St. Charles Road Business Development District shall continue in existence and shall terminate upon termination of the District.
(Ord. 7-22, passed 4-25-07; Am. Ord. 15-29, passed 9-16-15)